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From the view point of Dealer

1.To relieve from the burden of tax compliance (weekly/fortnightly/monthly/annual)returns filing, uploading, downloading etc.,

2.To concentrate peacefully on his business activities

3.To avoid litigations with the Dept.

4.To reduce cost of tax compliance by having most competitive tax professional services.

5.To avoid landing in of paying huge interest and penalty owing to wrong advice of unqualified tax practitioners.

6.To sue the tax practitioners for wrong advice.

From the view point of Department

1.To reduce cost of tax administration.

2.With the introduction of GST large work force required which Govt., alone cannot provide

3.To implement new provision with less cost by guiding only tax practitioners

4.To implement new provisions most effectively in a given time

5.To reduce/avoid litigations

6.To privatise the tax administration to certain extent (eg.address verification of dealers, filing of returns, online tax payments etc.,)

7.To utilize the existing administration staff for more watching/assessing jobs.

8.To provide employment to large number of youths.

9.To act as witness between the dealer and the department.

10.By reducing/avoiding litigations builds up confidence in business community

11.More confidence in entrepreneurs will definitely widens the tax base

12.Widening the tax base increases the tax collections

13.Increase in tax collections increases spending power of govt.

14.To have a check on persons practicing tax laws.

15.To have a alternative for CA’s (like TRP’s for direct taxes)

From the view point of Tax Practitioners

1.To protect decades old profession by legalizing through Tax Practitioners Bill

2.To get proper training from the department on new things

3.To have a good return for the services rendered

4.To prevent/eliminate unethical persons entering into the profession

5.To counter the Hon’ble Supreme Court judgement rendered in the case of A.K.Balaji vs Union of India restricting the practice of law in India, both litigious and non litigious including commercial transactions,   to those who have enrolled under Bar Council, as per Sec.29 of the Advocates Act,1961

6.To have a recognition in society.

(Author can be reached at

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    In view of latest verdicts, Section 288(2) of Income-Tax Act requires deletion from the statute. In the result, Only CAs will conduct Tax Audit and only Tax Advocates will plead and act before the Authorities. Can anyone imagine the ILL EFFECT of this situation to Govt. revenue and troubling the assessees to approach for more than one Tax Professional to give compliance under respective Acts. resulting in unemployment of Tax Practitioners and over employment to CAs and Tax Advocates.

    For Eg., in Karnataka The Department of Commercial tax is a major revenue earner i.e, around 60-65% of the budget revenue to the state exchequer. The Department is a regulator and administrator. There is no system either to assist or to provide certain services to the tax payers in the proceedings for their regular compliance. In order to protect the interest of both tax payers & the State Revenue, The Government of Karnataka recognized dexterity in Tax Practitioners (STP`s) to suitably guide, represent dealers/ tax payers before the Commercial taxes authorities including assigning audit of relevant books of account and to represent before the Karnataka Appellate Tribunal.

    Tax Advocates & Chartered Accountants are assisting large tax payers for giving compliance under Income-Tax Act of representations and certifications respectively. At the same time, as the large number of Registered/Enrolled Tax Practitioners with Income-tax and Sales-Tax Departments are assisting the assesses on regular basis by way of filing monthly returns and statutory compliances including web downloading under Income-Tax & State VAT Act matters assisting these small dealers including Salary & Direct Refund Cases. This position of Non-CA Tax Professionals is comparable to decree of court which cannot be executed. since new Non-CA Tax professionals are facing a peculiar problem of roaming around in search of empty slots of CAs for getting tax audit certificates during due dates resulting in unemployment of Tax Practitioners & over burdening of CAs. In view of 46 Plus CA Certificates, Income-Tax Dept. is not getting full compliance from all VAT Dealers handled by Non-CA Tax Professionals. Hence, it is very difficult to new Non-CA Tax Professionals to enter tax practice to support voluntary compliance in Indian taxation laws, resulting in unemployment of Non-CA Tax Professionals & over burdening of CAs.

  2. S PRAKASH says:

    dear Mr Swamy,
    I really wonder by seeing the benefits of the Tax Practitioners Bill.It is the right time that the New Government Should think of the introducing the Tax Practitioners Bill and the government is interested in scraping many old laws and sections of the law to suit the present situation of the tax policy and economic conditions.In a recent article in Economic Times also the need to follow the tax laws of the Australia has been advocated.For further reference read ‘India should partner with Australia to bring clarity in tax policy’
    By PTI | 6 Nov, 2014, 04.06PM IST

  3. Rajesh Thakkar Advocate says:

    Dear Mr. Swamy,

    The constitutional bench of Honb’le Apex Court had given a historical verdict on 25/09/2014. In the Hon’ble Apex Court held that “We constrained to hold that the appearance of the chartered accountant is unlawful and unconstitutional under the NTT Act”. The meaning of this verdict that Tax practitioner, Chartered Accountant, Company Secretary are lost their appearing right before the adjudication authorities. Because appearing of these classes are declared unconstitutional under the NTT Act, also unconstitutional under other present Acts in which appearing right are given to such classes.
    Now, Tax practitioner Bill required amendment into the constitution, which is not possible. The works which you have mentioned into your article, will be done by the Advocate class very well.
    If any tax practitioner/CA/CS wants to practice of taxation law, he become Advocate.
    As per my opinion, there is no need of any Tax Practitioner Act.

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